Madison Services Company had the following transactions during the month of April:

Apr. 2. Issued Invoice No. 201 to Triple Play Corp. for services rendered on account, $345. 3. Issued Invoice No. 202 to Mid States Inc. for services rendered on account,$410. 14. Issued Invoice No. 203 to Triple Play Corp. for services rendered on account, $110. 25. Issued Invoice No. 204 to Parker Co. for services rendered on account,$830. 28. Collected Invoice No. 201 from Triple Play Corp.

$$\begin{aligned} &\text { REVENUE JOURNAL }\\ &\begin{array}{lcccc} \hline & \text { Invoice } & & \text { Post. } & \text { Accts. Rec. Dr. } \\ \text { Date } & \text { No. } & \text { Account Debited } & \text { Ref. } & \text { Fees Earned Cr. } \\ \hline \end{array} \end{aligned}$$

b. What is the total amount posted to the accounts receivable and fees earned accounts from the revenue journal for April?

Assuming the use of a two-column general journal, a purchases journal, and a cash payments journal as illustrated in this chapter, indicate the journal in which each of the following transactions should be recorded: b. Purchase of supplies for cash.

Assuming the use of a two-column general journal, a purchases journal, and a cash payments journal as illustrated in this chapter, indicate the journal in which each of the following transactions should be recorded: a. Purchase of office supplies on account.

Madison Services Company had the following transactions during the month of April:

Apr. 2. Issued Invoice No. 201 to Triple Play Corp. for services rendered on account, $345. 3. Issued Invoice No. 202 to Mid States Inc. for services rendered on account,$410. 14. Issued Invoice No. 203 to Triple Play Corp. for services rendered on account, $110. 25. Issued Invoice No. 204 to Parker Co. for services rendered on account,$830. 28. Collected Invoice No. 201 from Triple Play Corp.

a. Prepare a revenue journal with the following headings to record the April revenue transactions for Madison Services Company.

During the current month, the following errors occurred in recording transactions in the purchases journal or in posting from it. d. The Accounts Payable column of the purchases journal was overstated by $3,600. How will each error come to the bookkeeper’s attention, other than by chance discovery?